Research institution approval under section 35(1)(ii) requires annual financial and activity returns and is time-limited. Gujar Mal Modi Hospital & Research Centre for Medical Sciences, New Delhi is approved as a scientific research association for medical research under the Income-tax Act provision; the approval is conditional on furnishing annual returns of sums received for scientific research and annual returns of scientific research activities in the prescribed form and manner to the Council, and the approval is effective only for a specified limited period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Research institution approval under section 35(1)(ii) requires annual financial and activity returns and is time-limited.
Gujar Mal Modi Hospital & Research Centre for Medical Sciences, New Delhi is approved as a scientific research association for medical research under the Income-tax Act provision; the approval is conditional on furnishing annual returns of sums received for scientific research and annual returns of scientific research activities in the prescribed form and manner to the Council, and the approval is effective only for a specified limited period.
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